i think you are confusing assiging a 2D texture to a sprite with assigning a shader to a sprite. Yes, you can use sprites with 2D textures, and true you do technically assign a shader with a 2D texture mapped to it to your sprite.
But the shader does get calculated on the sprite the same way as it would in software. It does not react to real lights in Maya, it doesn't respect reflectivity, or highlights or incandescene the same way as it does in software.
Hardware rendered particles, including sprites and points can have a shader assigned and you can adjust the color of the shader (not map it, unless you are using sprites with a 2D texture), and you can even adjust diffuse properties, but only in the most basic way. No lighting or shading is calculated in hardware, and therefore the idea that you are assiging a shader that can modify the shading properties of an object is not possible without mimicking the behavior of the shading properties of highlight, transparency, translucense all through expression.